Journal of Financial Reporting and Accounting: Volume 16 Issue 2

The role of the AFA coefficient as a new criterion in the long-run liaison between corporate liquidity and bank credit: Evidence from Turkey

Ali Faruk Acikgoz, Sudi Apak, Nicholas Apergis, Sadi Uzunoglu

This paper aims to focus on the absence of a direct criterion for the ideal level of net working capital (NWC) for which Acikgoz (2014) theoretically demonstrates that this NWC…

The influence of creative accounting on the credibility of accounting reports

Essien Ekerette Akpanuko, Ntiedo John Umoren

The extent to which accounting reports and disclosures provide shareholders and other interested parties with reliable information to permit informed investment decisions and true…

Earnings management and corporate social responsibility: UK evidence

Yousf Almahrog, Zakaria Ali Aribi, Thankom Arun

The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK…

Do discretionary accruals affect firms’ corporate dividend policy? Evidence from France

Anis Ben Amar, Olfa Ben Salah, Anis Jarboui

In financial literature, dividend payout decisions are determined by factors such as debt, liquidity, profitability, size and risk. The purpose of this paper is to identify the…

Do dimensions of corporate social responsibility affect earnings management?: Evidence from France

Anis Ben Amar, Salma Chakroun

This paper aims to examine the impact of corporate social responsibility (CSR) on earnings management measured by discretionary accruals based on Dechow et al.’s (1995) model with…